جستجوی مقالات مرتبط با کلیدواژه « سازه های محیطی » در نشریات گروه « حسابداری »

Change and development created in accounting reflects two independent intellectual attitudes. In the first approach, the philosophical approach to the process and the role of accountability of organizations. Accordingly, in this approach, accounting concepts are designed on a completely new accounting system and are effective in promoting the sustainability strategy of organizations. The second approach is to pay attention to the management perspective in relation to various conditions and effective tools for the sustainability of the organization. At present, the causal, intervening and contextual conditions, strategies and consequences of sustainability accounting have not been studied. Therefore, in this research, an attempt has been made to design the accounting model of companies' sustainability through contextual theory and also with a causal approach through structural modeling. This research has been carried out by interviewing experts in the field of theoretical foundations of profit management, environmental and psychological structures and capital market and by conducting 16 interviews in 1400 by snowball sampling method has been saturated. Also, a standardized questionnaire was used to answer the main research question. The results showed that the most important causal conditions that strengthen sustainability accounting are environmental factors and requirements, accounting ethics, compliance with policies, methods and rules, transparency of accounting activities, disclosure of organizational information, disclosure of social responsibility, incentives, respectively. Environmental, environmental pressures and political characteristics. According to experts, corporate governance characteristics, structural characteristics of the company, behavioral characteristics of managers and motivational commitments are also considered as intervention factors for the sustainability accounting model.

subject and Purpose of the article:

 This paper done with the aim of identifying the factors influencing the judgment and decision-making of public sector auditors regarding accountability of public sector institutions.  

This study is a combination of applied and developmental research. The statistical population includes experts who work in the field of professional judgment and audit decision-making of public sector bodies.

The results showed in terms of environmental structure, all 19 indicators related to environmental structure are on the same level. In behavioral structure, the results showed the two indicators of "self-efficacy" and "self-awareness" are in the first level. The seven indicators are in the second level and at the third level, the "concern for accountability to members of the parliament and superiors” exist. Finally, at the fourth level, there are five indicators. Regarding the duty structure, the index of "recognition the activity of the organization which is under review" placed in the first level. Also, eight indicators are in the second level. At the third level, there are four indicators and the "Use of tools and New techniques” index is in the fourth level. The results of structural-interpretive method showed the three constructs are related to each other and none of is superior to other.

Conclusion, originality and its Contribution of the Knowledge: 

The results of paper can help the legislature in the field of public sector auditing to develop directives and also be useful for carrying out management actions in the Supreme Audit Court.

Bankruptcy of inernational companies it has roots to violations of auditing and finally the violations is due to professional ethics decline and ignoring the mission of auditing profession as a self-governing profession.Therefore many structures are impressive on professional ethics of auditing, So this research by undrestanding this issue through interpretive structural modeling is insearch for designing a model based on leveling and segregation effective structures on professional ethics of auditing. Statistical society of research included certified public accountants in 2019 that was used purposive sampling for select the sample. The methodology of the qualitative part based on identifying the structures influencing on professional ethics auditing through content analysis of theorical foundotions, empirical background and performing FUZZY-DELPHI analysis with the participation of 20 expert of audit profession as panel members and also in quantitative part with participatopn of 16 expert of audit profession through establishment self-interactive sructural matrix is seeking structural interpretive modeling. The resaults show that the most fundamental structures affecting the professional ethics of auditing are competition in auditing market, the type and power of corporate governance,the private or non private employer,the size of the employer organization,no compromis due to the employer threat to dismissal auditor,the auditor's financial problems and economy fluctutations sucj as rising exchange rate and inflation.The sructures are associated with envionmental and economic indicator.